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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Penelitian Hukum Indonesia (J-PeHI)
Rahayuana, Niken Arief
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Criminal Tax Law Perspective on General Criminal Law in Indonesia Fajarudin, Ibnu; Arwanto, Bambang; Suyono, Joko; Rahayuana, Niken Arief
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2930

Abstract

Purpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur. Enforcement of criminal law in the field of taxation (tax enforcement) in order to increase taxpayer compliance. This research aims to look at the perspective of tax criminal law on general criminal law in Indonesia. This research uses a descriptive analytical method by collecting several literacy sources and discussing them in paragraph form. Design/methodology/approach: The self-assessment method allows taxpayers to commit tax violations, tax violators as long as the perpetrator has committed an act or actus reus which is a prohibited act and knows that his actions cause losses to other parties, then it is sufficient for the perpetrator to be subject to criminal sanctions/punishments as stipulated in the provisions of ignoring the element of mens rea, as stipulated in the Tax Criminal Law (UU HPP). Findings: Of the criminal acts contained in the Criminal Code, criminal acts in the field of taxation will always be related to and include the formulation of other criminal acts, whether general or specific. Paper type: Review paper.
ANALISIS HUKUM TERHADAP FENOMENA OUTSOURCING DALAM PERSPEKTIF KEADILAN SOSIAL DAN HAK-HAK PEKERJA (Studi Kasus Putusan Mahkamah Agung 517K/ Pdt.Sus-PHI/2019) Suyono, Joko; Huda, Miftakhul; Rahayuana, Niken Arief
JPeHI (Jurnal Penelitian Hukum Indonesia) Vol 6, No 01 (2025): Jurnal Penelitian Hukum Indonesia (JPeHI)
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/jpehi.v6i01.743

Abstract

ABSTRAKPraktik outsourcing di Indonesia menjadi strategi umum perusahaan untuk menekan biaya dan meningkatkan fleksibilitas kerja. Namun, praktik ini sering menimbulkan masalah ketidakadilan bagi pekerja, terutama terkait perlindungan hak-hak dasar seperti upah layak, kepastian hubungan kerja, dan jaminan sosial. Artikel ini membahas bagaimana hukum ketenagakerjaan Indonesia mengatur praktik outsourcing serta sejauh mana prinsip keadilan sosial diterapkan dalam perlindungan pekerja outsourcing. Fokus kajian adalah Putusan Mahkamah Agung Nomor 517 K/Pdt.Sus-PHI/2019, yang menjadi preseden penting dalam perlindungan pekerja kontrak. Hasil kajian menunjukkan bahwa regulasi yang berlaku, seperti UU No. 13 Tahun 2003 dan UU Cipta Kerja, belum memberikan kepastian hukum yang memadai. Banyak perusahaan menggunakan celah hukum untuk menghindari tanggung jawab terhadap pekerja outsourcing. Putusan MA No. 517/2019 menyatakan bahwa pekerja yang menjalankan tugas inti perusahaan tidak boleh dikontrak melalui perjanjian kerja waktu tertentu (PKWT) dan harus mendapat hak sebagaimana pekerja tetap, termasuk pesangon dan perlindungan PHK. Putusan ini menunjukkan bahwa Mahkamah Agung menempatkan prinsip keadilan sosial sebagai pertimbangan utama dalam menyelesaikan sengketa hubungan industrial. Putusan ini tidak hanya melindungi pekerja dalam kasus tersebut, tetapi juga menjadi dasar bagi pembaruan kebijakan ketenagakerjaan yang lebih adil.Kata Kunci: Outsourcing; Keadilan Sosial;Hukum Ketenagakerjaan; Perlindungan Pekerja; Putusan Mahkamah Agung.
Co-Authors Arwanto, Bambang Fajarudin, Ibnu Miftakhul Huda Suyono, Joko